Japan - Taxes on Alcoholic Beverages - AB-1996-2 - Report of the Appellate Body

A.   Introduction


        Japan and the United States appeal from certain issues of law and legal interpretations in the Panel Report, Japan - Taxes on Alcoholic Beverages[1] (the "Panel Report").  That Panel (the "Panel") was established to consider complaints by the European Communities, Canada and the United States against Japan relating to the Japanese Liquor Tax Law (Shuzeiho), Law No. 6 of 1953 as amended (the "Liquor Tax Law").[2] 


        The Panel Report was circulated to the Members of the World Trade Organization (the "WTO") on 11 July 1996.  It contains the following conclusions:

     [1]WT/DS8/R, WT/DS10/R, WT/DS11/R.

     [2]Norway originally reserved its right as a third party to the dispute but subsequently informed the Panel that it was withdrawing its request to participate as a third party.